Tamarisk Corporation is a publicly traded company that follows IFRS. On December 31, 2019, Tamarisk' financial records indicated the following information related to the company's defined benefit pension plan: Defined Benefit Obligation Pension Plan Assets $3,716,000 3,716,000 On July 1, 2020, Tamarisk acquired the operations of Trap Ltd. As one of the conditions of the purchase, Tamarisk agreed that Trap's employees would be included in Tamarisk's defined benefit pension plan, and would be granted credit for the past service of Trap's employees. The actuary estimated the value of the prior service amount granted on July 1, 2020 to be $195,000. Tamarisk' actuary provided the following information on December 31, 2020: Current year service cost Employer contributions for the year Benefits paid to retirees Actuarial increase in pension obligations Discount rate Actual return on assets $891,000 904,000 331,000 51,000 6% 4% U 01:25:US Hlue rimer Prepare a pension worksheet for Tamarisk Corporation for the year ending December 31, 2020. Remeasurement Gain/Loss OCI General Journal Entries Annual Pension Expense Net Defined Liability/ Asset Cash Balance, January 1, 2020 Current Service Cost Dr. Past Service Cost Dr. 4 " " Net Interest/Finance Cost Cr. Asset Remeasurement Gain/Loss "" Actuarial Gain/Loss Employer Contributions to Pension Fund Benefits Paid to Retirees from Pension Fund Pension Expense Entry - 2020 Net Funding Entry Balance, December 31, 2020 Prepare a pension worksheet for Tamarisk Corporation for the year ending December 31, 2020. 01:23:58 Hide Timer Memo Record ment General Journal Entries Annual Pension Expense Net Defined Liability/ Asset Defined Benefit Obligation Cash Plan Assets Dr. Dr. Cr. A